Problem# 3 (10 points) Rochford Corporation has provided the following data concerning last month's operations. Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor cost Manufacturing overhead cost applied to Work in Process $25,000 $5,000 $58,000 $73,000 Raw materials inventory Work in process inventory Beginning Ending $11,000 $21,000 $49,000 $74,000 Required: Determine the cost of goods manufactured for the month